§ 7452. Representation of parties

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 884 · 68A Stat. 884

   Enacted · 26 U.S.C. § 7452

   Aug. 16, 1954, ch. 736, 68A Stat. 884

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 884

2. 1959

   Pub. L. 86–368 § 2(a) · 73 Stat. 647

   Substituted · 26 U.S.C. § 7452

   Pub. L. 86–368 substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”

   Source evidence

   Code amendment note
   Pub. L. 86–368 substituted “Chief Counsel for the Internal Revenue Service or his delegate” for “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,”.

   Enacted provision · exact public law section
   (a) Section 7452 of the Internal Revenue Code of 1954 (relating to representation of parties before the Tax Court) is amended by striking out “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,” and inserting in lieu thereof “Chief Counsel for the Internal Revenue Service or his delegate”.

   Effective date note
   Amendment by Pub. L. 86–368 effective when Chief Counsel for Internal Revenue Service first appointed pursuant to amendment of section 7801 of this title by Pub. L. 86–368 qualifies and takes office, see section 3 of Pub. L. 86–368, set out as a note under section 7801 of this title.

3. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7452

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

2 of 3 references resolved to an enrolled provision · 1 partial